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Legal Articles: Withers Bergman LLP

 







Document(s) published by this organization: 172


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HTMLLiechtenstein Disclosure Facility (LDF)†- HMRC Restricts Favourable Terms
Judith Ingham, Justine Markovitz; Withers Bergman LLP;
Legal Alert/Article
August 27, 2014, previously published on August 22, 2014
On 14 August 2014 HM Revenue & Customs (‘HMRC’) announced a number of changes to the terms of the LDF affecting the ability of certain taxpayers who are not already registered to benefit fully from the advantageous terms.

 

HTMLHMRC Removes Some Advantages of Voluntary Disclosure
Tim George, Tessa Lorimer, Maurice Martin; Withers Bergman LLP;
Legal Alert/Article
August 27, 2014, previously published on August 20, 2014
On 14th August 2014 HMRC announced a number of significant changes to the Liechtenstein Disclosure Facility (LDF) which have removed some of the advantages available to those individuals who still have undisclosed tax liabilities to HMRC. The original purpose of the LDF when it was launched back in...

 

HTMLCharity VAT Newsflash†- Direct Mail VAT Bombshell
Withers Bergman LLP;
Legal Alert/Article
August 20, 2014, previously published on August 15, 2014
The Direct Marketing Association (‘DMA’) tells us that it has received a letter from HMRC in response to its query concerning the VAT treatment of supplies by direct mailing fulfilment houses ('fulfilment houses') to clients such as charities and financial service providers. This has...

 

HTMLThe Non-Resident Landlord Scheme: Could You Be Liable?
Withers Bergman LLP;
Legal Alert/Article
August 20, 2014, previously published on August 13, 2014
A non-resident landlord ('NRL') is a landlord who has UK rental income and whose usual place of abode is outside the UK. This includes individuals, companies and other corporate entitles, and trustees. In the case of a partnership or a limited liability partnership, each partner or member is...

 

HTMLWhen is a Contracted Out Lease Not 'Contracted Out'?
Withers Bergman LLP;
Legal Alert/Article
August 20, 2014, previously published on August 13, 2014
A landlord and tenant may agree that the tenant of commercial premises will not have a statutory right to a renewal lease when the term comes to an end. This is called 'contracting out'. This means that where the terms of the 1954 Act have been validly excluded, the tenant will need to negotiate a...

 

HTMLProtecting Yourself from Property Fraud
Withers Bergman LLP/Withers LLP;
Legal Alert/Article
August 6, 2014, previously published on August 4, 2014
Property Alert is a free property-monitoring service aimed at anyone who feels their registered property could be at risk from fraud. You can register up to ten properties to be monitored and if an official search or application is received against one of the monitored properties, you will be sent...

 

HTMLNew Tax Rules for Loans Taken Out By UK Resident Non-Domiciliaries
Withers Bergman LLP/Withers LLP;
Legal Alert/Article
August 6, 2014, previously published on August 5, 2014
With effect from 4 August 2014, HMRC have changed, without notice, their stated position with respect to the treatment of commercial loans to UK resident and non-domiciled individuals. Action is required if individuals wish to avoid paying additional tax as a result of their existing arrangements.

 

HTMLPrime Homes Drive Housing and Economy
Withers Bergman LLP/Withers LLP;
Legal Alert/Article
August 6, 2014, previously published on August 5, 2014
At the beginning of the holiday season a press release was issued by Westminster City Council about an independent report they had commissioned into the prime residential property market in Central London. Perhaps because of the time of year this has received little publicity but findings of the...

 

HTMLThe Game Case (Pillor Denton Ltd & Others v Jervis & Others)†- Victory for Landlords
Withers Bergman LLP/Withers LLP;
Legal Alert/Article
August 6, 2014, previously published on August 4, 2014
Game Station Limited ('GAME') was the tenant of hundreds of retail properties. Rent was generally payable in advance each quarter. GAME went into administration on 26 March 2012, the day after the quarterly rent, of approximately £10 million, was due. Some stores were closed immediately but many...

 

HTMLHMRC Decides Against Introducing New Definition of Charity for Tax Purposes
Withers Bergman LLP/Withers LLP;
Legal Alert/Article
August 6, 2014, previously published on July 31, 2014
Following the Autumn Statement 2013, HMRC drafted two versions of legislation designed to prevent charities from being established as part of a tax avoidance scheme and initiated a consultation process.

 


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